1997 (1) TMI 503

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....of the Constitution, seeking the quashing of the assessment order passed by the Assessing Authority creating an additional demand of sales tax and levying penalty under section 10(7) of the Punjab General Sales Tax Act, 1948 (for short, "the Act") and also for quashing the orders passed in appeals by the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal, Punjab (for short, "the Tr....

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....and the imposition of penalty. A preliminary objection has also been raised to the effect that an alternative remedy is available and the petitioner has deliberately not chosen to avail of the same. 4.. We have considered the preliminary objection and find force therein. The petitioner may, under section 22(1) of the Act, make an application before the Tribunal requiring the Tribunal to refer t....